Veličina i struktura poreznog opterećenja potrošnje u Europskoj uniji i Hrvatskoj

master's thesis

• Title (english): Size and structure of the tax burden on consumption in the European Union and Croatia
• Author: Josipa Matić
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Hrvoje Šimović (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Fiskalna, odnosno porezna politika u posljednje vrijeme postala je glavna mjera rješavanja gospodarskih problema te poticanja gospodarstva. Povećavaju se izazovi s kojima se porezna politika susreće, te su visokokvalitetni podaci o poreznim sustavima drugih zemalja važni kako bi se optimizirale porezne politike u budućnosti.
U radu su prikazani podaci i usporedive informacije o poreznom sustavu Republike Hrvatske, s naglaskom na porezno opterećenje potrošnje. Isto čini većinu poreznih prihoda Republike Hrvatske promatrane s aspekta porezne osnovice. Kada se govori o poreznom opterećenju potrošnje, prvenstveno se misli na porez na dodanu vrijednost, no u radu su razmatrane i trošarine, posebni porezi te ostali porezi na potrošnju. Analizirana je struktura i udio poreznog opterećenja potrošnje u ukupnim poreznim prihodima te napravljena usporedba s Europskom unijom. U zemljama članicama Europske unije Mađarska i Hrvatska imaju najveći udio poreznog opterećenja potrošnje.

Abstract (english)

Recently, fiscal and tax policy has become the main measure for solving economic problems and stimulating the economy. The challenges facing tax policy are increasing, and high-quality data on other countries' tax systems are important to optimize tax policies in the future.
The paper presents data and comparable information on the tax system of the Republic of Croatia, with an emphasis on the tax burden on consumption. Taxes on consumption make most of the tax revenues of the Republic of Croatia observed from the aspect of the tax base. When we talk about the tax burden on consumption, we primarily mean value added tax, but the paper also considers excise duties, special taxes and other consumption taxes. The structure and share of the tax burden on consumption in total tax revenues were analyzed and a comparison with the European Union was made. In the EU member states, Hungary and Croatia have the largest share of the tax burden on consumption.

• Keywords: porez; potrošnja; PDV
• Keywords (english): taxes; consumption; VAT
• Language: croatian
• URN:NBN: urn:nbn:hr:148:428690
• Study programme: Title: Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-09-07 17:37:32